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In the title compound, (n-C4H9)4N+·C7H5O3−·2H2O, the carboxylate group is twisted slightly out of the plane of the attached benzene ring, the two C—C—C—O torsion angles being −8.9 (2) and −10.7 (2)°. The anion interacts with two water molecules through several O—H...O hydrogen bonds, forming wide ribbons along the a axis constructed from two anion–water chains. These ribbons are contained between unclosed diamond-like (16.2 × 15.0 Å) channels constructed by four rows of tetrabutylammonium cations, which are arranged along the [011] and [01overline{1}] directions.